This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising rates and ITC conditions for construction services, passenger transport, goods transport, renting and leasing of motor vehicles, offshore oil and gas contracts, and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).